随着市场经济的深入发展与国家政策的大力支持，国务院印发《“十三五”促进就业规划》以来，个体工商户成为越来越多人创业的选择。实践中很多个体工商户进行个体工商户营业执照登记，实际上却采用共同投资的合伙形式经营，这类合作模式往往只签订了不规范的合伙协议，有的甚至只有口头约定，一旦发生纠纷将会存在较大的法律风险。本文主要依据《民法典》规定浅析个体工商户下合伙关系的法律效力问题及相关注意事项。

　　With the deepening development of the market economy and strong support from national policies, since the State Council issued the "Thirteenth Five Year Plan" to promote employment, individual businesses have become an increasingly popular choice for entrepreneurs. In practice, many individual businesses register their business license, but in reality, they operate in a partnership form of joint investment. This type of cooperation model often only signs non-standard partnership agreements, and some even have verbal agreements. Once disputes arise, there will be significant legal risks. This article mainly analyzes the legal effectiveness of partnership relationships under individual industrial and commercial households based on the provisions of the Civil Code and related precautions.

　　个体工商户与民事合伙的区别

　　The difference between individual businesses and civil partnerships

　　（一）个体工商户

　　（1） Individual business owners

　　《民法典》第54条“自然人从事工商业经营，经依法登记，为个体工商户。个体工商户可以起字号。”

　　Article 54 of the Civil Code states, "Natural persons engaged in industrial and commercial operations shall be registered as individual industrial and commercial households in accordance with the law. Individual industrial and commercial households may adopt trade names

　　第56条“个体工商户的债务，个人经营的，以个人财产承担；家庭经营的，以家庭财产承担；无法区分的，以家庭财产承担。”

　　Article 56: "The debts of individual industrial and commercial households shall be borne by personal property for personal operations, by family property for family operations, and by family property for those that cannot be distinguished

　　（二）民事合伙

　　（2） Civil partnership

　　合伙通常被划分为民事合伙与商事合伙，商事合伙属于《合伙企业法》所调整，民事合伙由《民法典》中的合伙合同约束。《民法典》第967条对民事合伙的目的及性质的原则性规定进行了明确，共享利益与共担风险是其最大的特点，并且《民法典》针对民事合伙在财产归属、利润分配、责任分担等问题上进行了详细规定。

　　Partnerships are usually divided into civil partnerships and commercial partnerships. Commercial partnerships are regulated by the Partnership Enterprise Law, while civil partnerships are governed by the partnership contract in the Civil Code. Article 967 of the Civil Code clarifies the principle provisions on the purpose and nature of civil partnerships, with shared benefits and shared risks being their biggest characteristics. The Civil Code also provides detailed provisions on issues such as property ownership, profit distribution, and liability sharing for civil partnerships.

　　（三）个体工商户和民事合伙的区别

　　（3） The difference between individual business owners and civil partnerships

　　1、在经营主体上，个体工商户是个人或其家庭，民事合伙则是各合伙人和合伙组织；2、在法律责任上，个体工商户是以个人或其家庭财产承担无限责任，而民事合伙则以合伙人出资比例或合伙协议约定并在出资及合伙财产范围内承担有限责任；3、在责任承担上，个体工商户通常以登记的个人或其家庭成员为当事人，而民事合伙则以全部合伙人为共同当事人。

　　1. In terms of business entities, individual industrial and commercial households refer to individuals or their families, while civil partnerships refer to various partners and partnership organizations; 2. In terms of legal liability, individual industrial and commercial households bear unlimited liability based on their personal or family property, while civil partnerships assume limited liability based on the proportion of partner contributions or partnership agreements and within the scope of contributions and partnership property; 3. In terms of liability, individual businesses usually have registered individuals or their family members as parties, while civil partnerships have all partners as joint parties.

　　个体工商户下合伙关系的效力

　　The effectiveness of partnership relationships under individual businesses

　　既然个体工商户与民事合伙的经营模式及责任承担方式并不相同，并且个体工商户的合伙经营违反《个体工商户条例》，那么此种合伙关系是否有效？《民法典》第153条规定：违反法律、行政法规的强制性规定的民事法律行为无效。但是，该强制性规定不导致该民事法律行为无效的除外。违背公序良俗的民事法律行为无效。

　　Since the business models and liability bearing methods of individual businesses and civil partnerships are not the same, and the partnership operation of individual businesses violates the Regulations on Individual Businesses, is this partnership relationship valid Article 153 of the Civil Code stipulates that civil legal acts that violate mandatory provisions of laws and administrative regulations are invalid. However, except where the mandatory provision does not render the civil legal act invalid. Civil legal acts that violate public order and good customs are invalid.

　　该条意味着只有内容违反效力性、强制性规定的才会被认定为无效，而《个体工商户条例》相关规定只是管理性规定，而非效力性、强制性规定，不能据此认定该民事法律行为无效。因此法律上并未否定名义上登记为个体工商户而实际上为民事合伙的经营方式的法律效力。只要所签订的协议不存在法律规定的其他无效情形，应为合法有效。

　　This provision means that only content that violates the validity and mandatory provisions will be deemed invalid, and the relevant provisions of the Individual Industrial and Commercial Household Regulations are only management provisions, not validity and mandatory provisions, and cannot be used to determine the invalidity of the civil legal act. Therefore, the law does not deny the legal validity of the business model that is registered as an individual industrial and commercial household in name but is actually a civil partnership. As long as the signed agreement does not have any other invalid circumstances stipulated by law, it should be legal and valid.

　　【（2017）最高法民申1525号】法院认为：虽然肖某于2011年10月18日办理了与大桥砂场实际组织形式不符的个体工商户登记，但该行为并不影响《股权转让协议》《各股东股份比例及出资状况协议书》的效力以及双方当事人合伙投资经营大桥砂场的意思表示的真实性，因此，二审据此认定大桥砂场名为肖某个人经营的个体工商户，实为肖某、吴某、康某、周某依据《股权转让协议书》《各股东股份比例及出资状况协议书》共同出资经营的个人合伙或合伙企业，并无不当。

　　The court held that although Xiao registered as an individual industrial and commercial household on October 18, 2011, which did not match the actual organizational form of the Daqiao Sand Field, this action did not affect the validity of the "Equity Transfer Agreement" and "Agreement on the Proportion of Shares and Capital Status of Each Shareholder", as well as the authenticity of the intention expressed by both parties to jointly invest and operate the Daqiao Sand Field. Therefore, based on this, the second instance determined that the Daqiao Sand Field was an individual industrial and commercial household operated by Xiao, and was actually a personal partnership or partnership enterprise jointly invested and operated by Xiao, Wu, Kang, and Zhou according to the "Equity Transfer Agreement" and "Agreement on the Proportion of Shares and Capital Status of Each Shareholder", and there was no impropriety.

　　个体工商户下合伙经营注意事项

　　Precautions for partnership operation under individual industrial and commercial households

　　合伙具有很强的人合性，合伙人之间的信赖关系是合作建立的基础，但是“亲兄弟明算账”。合伙的出资、合伙事务的执行、利润分配等仍须在法律框架内。为避免日后发生纠纷，律师建议合伙前签订好书面合伙协议，同时注意以下事项。

　　A partnership has strong human compatibility, and the trust relationship between partners is the foundation for establishing cooperation, but 'brothers and sisters should settle accounts'. The contribution of partnership capital, execution of partnership affairs, profit distribution, etc. still need to be within the legal framework. To avoid disputes in the future, lawyers suggest signing a written partnership agreement before entering into a partnership, while also paying attention to the following matters.

　　（一）防止被认定为民间借贷关系

　　（1） Prevent being recognized as a private lending relationship

　　合伙是指两个以上的合伙人按照协议，各自提供资金，需满足共同经营、共担风险、共负盈亏的特征。未符合以上全部特性，可能被认定为租赁、借贷、劳务关系等非合伙关系。比如合伙协议中约定固定收益条款，仅约定一方拿固定收益，不承担亏损，实务中可能不被认定为合伙，而是借贷。因此，为避免后期关于对合伙关系认定产生争议，律师建议合伙前签订完备的书面合伙协议，合伙协议中约定合伙的内容、出资情况、合伙事务执行、合伙债务等进行约定，以防将来出现纠纷。

　　Partnership refers to two or more partners who provide funds according to an agreement, and must meet the characteristics of joint operation, shared risks, and shared profits and losses. Failure to meet all of the above characteristics may result in non partnership relationships such as leasing, lending, or labor relations. For example, if a partnership agreement includes a fixed income clause that only stipulates that one party receives fixed income and does not bear losses, it may not be recognized as a partnership in practice, but rather as a loan. Therefore, in order to avoid disputes over the recognition of the partnership relationship in the later stage, lawyers suggest signing a complete written partnership agreement before the partnership. The partnership agreement should stipulate the content, capital contribution, execution of partnership affairs, partnership debts, etc. of the partnership to prevent future disputes.

　　【（2019）最高法民申5077号】法院认为：马某芳不直接参与经营管理，不承担经营风险，只收回投资，即案涉《共同投资合伙协议》排除了双方共担合作风险的情形，其实质在于马某芳所得回报与合作结果无关。且在案涉合伙项目盈亏不明的情况下，原审判决认定马某芳提前收回全部投资款并要求支付利润的行为与合伙投资共负盈亏的性质不符，有事实依据。原审判决认定双方之间为借款关系并无不当。

　　The court held that Ma Moufang did not directly participate in business management, did not bear business risks, and only recovered investments, which means that the Joint Investment Partnership Agreement excludes the situation where both parties share cooperation risks. Its essence lies in the fact that Ma Moufang's returns are unrelated to the cooperation results. In the case where the profit and loss of the partnership project are unclear, the original judgment found that Ma Moufang's early recovery of all investment funds and demand payment of profits is inconsistent with the nature of joint profit and loss of the partnership investment, and has factual basis. The original judgment found that there was no impropriety in establishing a loan relationship between the two parties.

　　（二）明确约定盈亏分担并及时对账

　　(2) Clearly agree on profit and loss sharing and timely reconcile accounts

　　《民法典》972条规定，关于合伙的利润分配和亏损分担，有合同约定的从约定；没有约定或约定不明的，协商决定；协商不成的，按照实缴出资比例分配、分担；无法确定出资比例的，平均分配、分担。

　　Article 972 of the Civil Code stipulates that if there is a contractual agreement on the distribution of profits and the sharing of losses in a partnership, the agreement shall prevail; If there is no agreement or the agreement is unclear, it shall be decided through negotiation; If no agreement can be reached through negotiation, it shall be distributed and shared according to the proportion of actual paid in capital; If the proportion of capital contribution cannot be determined, it shall be evenly distributed and shared.

　　《民法典》973条规定，合伙人对合伙债务承担连带责任。清偿合伙债务超过自己应当承担份额的合伙人，有权向其他合伙人追偿。

　　Article 973 of the Civil Code stipulates that partners shall bear joint and several liability for partnership debts. Partners who have paid off partnership debts in excess of their share of responsibility have the right to seek compensation from other partners.

　　现实中有些合伙人都会约定利润分配的比例、规则，但并没有约定承担责任和亏损。此种情形下，合伙人应按利润分配比例承担损失。而有时由于个别合伙人财务帐簿不公开，利润分配也会产生分歧。因此，为了维护自身的利益，各合伙人应约定对财务报表进行定期的审计、查阅。

　　In reality, some partners may agree on the proportion and rules of profit distribution, but they do not agree on assuming responsibility and losses. In this case, the partners should bear the losses according to the profit distribution ratio. Sometimes, due to individual partners' non-public financial records, there may be differences in profit distribution. Therefore, in order to safeguard their own interests, each partner should agree to conduct regular audits and reviews of financial statements.

　　投资比例与分红的多少，直接影响到收益与风险的分担，许多合伙人在合伙前，彼此之间的关系都比较融洽，也有一定的信任，对于出资和分红的划分并不是很清楚，但在合作过程中，随着业务发展，双方的利益冲突和矛盾会增多，进而会产生投资和分红的问题。

　　The proportion of investment and the amount of dividends directly affect the sharing of returns and risks. Many partners have a harmonious relationship and a certain degree of trust with each other before the partnership, and are not very clear about the division of capital and dividends. However, during the cooperation process, as the business develops, conflicts of interest and contradictions between the two parties will increase, leading to investment and dividend problems.

　　（三）明确约定合伙期限及退出机制

　　（3） Clearly stipulate the partnership term and exit mechanism

　　在经营过程中,若合伙人之间的意见发生分歧，导致经营不善或无法经营的状况。《合伙企业法》第46条规定了合伙人可以退伙的几种情形：约定的退伙事由出现；全体合伙人同意；发生难于继续参加合伙企业的事由；其他合伙人严重违反协议约定的义务。第50条规定了经其他合伙人一致同意，可决议除名合伙人的情形：未履行出资义务；因故意或者重大过失致企业损失；执行企业事务时有不正当行为；约定的其他事由。

　　In the process of operation, if there are differences of opinion among partners, resulting in poor management or inability to operate. Article 46 of the Partnership Enterprise Law stipulates several situations in which a partner may withdraw from the partnership: when the agreed reasons for withdrawal arise; All partners agree; Difficulties occur in continuing to participate in the partnership enterprise; Other partners seriously violate the obligations stipulated in the agreement. Article 50 stipulates the circumstances in which a resolution to expel a partner may be made with the unanimous consent of other partners: failure to fulfill the obligation of capital contribution; Causing losses to the enterprise due to intentional or gross negligence; Engaging in improper behavior while carrying out corporate affairs; Other agreed upon reasons.

　　虽然法律并未明确个体工商户下的合伙人退出机制，合体工商户下的合伙也不能适用《合伙企业法》，但律师建议各合伙人在合伙协议中参照约定合伙期限、退出机制、清算等事项，以便于在合伙人之间的矛盾无法化解时顺利完成退伙。

　　Although the law does not specify the mechanism for the withdrawal of partners under individual businesses, and the Partnership Enterprise Law cannot be applied to partnerships under joint businesses, lawyers suggest that partners refer to the agreed partnership period, withdrawal mechanism, liquidation, and other matters in the partnership agreement to facilitate the smooth completion of withdrawal when conflicts between partners cannot be resolved.

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